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An overview by CRIDO, Taxand Poland
Businesses trading goods within the EU or moving their own goods between member states must submit monthly Intrastat reports if their trade exceeds certain thresholds. Intrastat collects data on intra-EU goods movements to monitor the single market.
Aleksandra Plichta from our Polish member firm, CRIDO, has published an article outlining key considerations for individuals and organisations dealing with Intrastat reporting obligations in Poland and across the EU.
In Poland, reports are filed electronically via PUESC or ist@t. Separate thresholds apply for arrivals and dispatches, with additional data required if the detailed threshold is exceeded. Reports, due by the 10th of the following month, include CN codes, origin or destination country, invoice value, and net mass.
For 2025, thresholds have changed, and there are updates to CN codes, reporting formats, and mandatory partner identification data. Authorities cross-check Intrastat data against VAT returns, and errors or missed filings can result in fines of up to PLN 3,000 per month per trade direction. Businesses should monitor trade volumes and ensure timely, accurate reporting.
You can read the full article here for more detail.
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